Here's some good info on the situation:
http://theconversation.com/levying-g...involved-98763
This is also interesting:
Consequences for non-compliance
The compliance treatments we use vary according to the type of behaviour you exhibit. We group business behaviours into categories and apply an appropriate approach to each of those categories.
If you choose not to comply with the law, the Commissioner of Taxation can take actions including:
- registering you for GST
- imposing an additional 75% administrative penalty, which then becomes legally payable
- intercepting funds from Australia that are destined for you
- registering the debt in a court in your country
- requesting the taxation authority in your country to recover the debt on our behalf.
Taken from:
https://www.ato.gov.au/Business/Inte...rnoncompliance
I wonder if the US govt. and US courts would assist the Oz govt. in forcing US companies to collect Oz tax?